Cashflows Coaltown ACCA June 2009.

Slides:

Advertisements

Similar presentations

1. Identify each of the following items as either a positive cash flow, negative cash flow, or no effect, and identify the dollar amount. Increase in Accounts.

Advertisements

FINANCIAL ACCOUNTING ABE (Diploma in Business Management) Lecturer :M. M. Ahsan Session : 01Week : 10 Lecture No : 10Date :

The Statement of Cash Flows

Advanced Valuation Analytics. Balance Sheet Current Assets- Cash and Equivalents$500,000$550,000$600,000$450,000$300,000$125,000.

What to do before you even start Calculate the change in cash flow before preparing cash flow statement; Knowing the answer beforehand will give you the.

1 Republic of Macedonia-ESM EVN Income statement For the year ended 31 December _____ Note Current year Previous year Revenues Electricity revenues Other.

2006 Cash Flow Statement Sources of cash: Beginning cash balance Cash receipts from product sales Other sources of cash Total sources of cash Uses of cash:

Statement of Cash Flows

Heikki Vauhkonen 2008 Tulikivi Corporation. Sales69,682,1-14,9 Operating profit1,08,2-88,3 Percentage of sales1,410,0 Profit before income tax0,27,8-97,9.

Chapter 12 Summary.  Operations ◦ Income Statement ◦ Changes in Current Assets  Investing ◦ Changes in Long-Term Assets  Financing ◦ Changes in Long-Term.

Statement of Cash Flows The Statement of Cash Flows provides relevant information about the cash receipts and cash payments of an enterprise during a period.

Reporting and Analyzing Cash Flows Chapter 17. Purposes of the Statement of Cash Flows Designed to fulfill the following: – predict future cash flows.

5/31/13 5/31/14 Debits: Cash20,000 28,250 Accounts receivable 58,000 75,000 Inventory 250, ,000 Prepaid expenses 7,000 9,000 Plant assets 502,000.

Intro to Financial Management Understanding Financial Statements and Cash Flows.

Stock Market Analysis and Personal Finance Mr. Bernstein The Three Primary Financial Statements September 2015.

Financials Start up Cost Source of Funds EquityLoans $20K$25K $45K Operational costs Fixed$43,085$113,700$281,840 Variable$29,570$163,220$460,975.

1 Chapter 2 Financial Statement and Cash Flow Analysis.

24-1. The Statement of Cash Flows Section 1: Sources and Uses of Cash Chapter 24 Section Objectives 1.Distinguish between operating, investing, and financing.

Apply procedures for preparing corporate financial statements.

The Financial Statements Presentations for Chapter 2 by Glenn Owen.

Financial Accounting 1 Lecture – 41 Profit and Loss Account Shows profit earned or loss sustained from the operations of the business during the period.

Connolly – International Financial Accounting and Reporting – 4 th Edition CHAPTER 33 STATEMENT OF CASH FLOWS (CONSOLIDATED)* * See Chapter 19 for single.

Accounting Mechanics Summarizing and Reporting. Cup-A-Jo’s Spreadsheet at Year End 2 Assets=Liabilities+Shareholders' Equity Cash Accounts ReceivableInventory.

Copyright © 2007 Prentice-Hall. All rights reserved 1 Statement of Cash Flows Chapter 13.

Th 9 ©The McGraw-Hill Companies, Inc Foundations of Financial Management E D I T I O N N I N T H Irwin/McGraw-Hill Block Hirt 2 C H A P T E R T W.

Connolly – International Financial Accounting and Reporting – 4 th Edition CHAPTER 19 STATEMENT OF CASH FLOWS (SINGLE COMPANY)* * See Chapter 33 for consolidated.

© The McGraw-Hill Companies, Inc., 2008 McGraw-Hill/Irwin STATEMENT OF CASH FLOWS.

Cashflows Minster ACCA December Minster PPE & Software PPESoftware Op Balance9400 Acquisitions Paid For Revaluations35 Depn Charge(255)(45)

Single Company Accounts Highwood June Deferred tax  From question 27m x 25 % = 6750  Excluded from P&L x 25%= 3750*  Required 3000  Existing.

Cashflows Tabba ACCA December Tabba PPE CostDepreciation Op Balance Acquisitions Owned 2900 Acquisitions Fin Leases 1500 Disposals(8600)(1200)

Consolidation Parentis ACCA June Step 1 Copy out the question PSAdjustmentsConsolidated PPE Investments1200 Int Property030 Inventory7622.

Pinnacle Holdings Confidential PAGE 1. Pinnacle Holdings Confidential PAGE 2.

Pinnacle Holdings Confidential PAGE 1. Pinnacle Holdings Confidential PAGE 2.

Heikki Vauhkonen 2008 Tulikivi Corporation. Sales Operating profit Percentage of sales Profit before income tax

CASH FLOW STATEMENT  design to provide information about the change in an enterprise’s cash and cash equivalents.

STATEMENT OF CASH FLOWS Prepared by James R. Reap

The Statement of Cash Flows

We want to look at sources and uses or inflows and outflows of cash.

Chapter 7 Cash Flow Statements.

Mark Fielding-Pritchard

4.04 Statement of Cash Flows

Prepared by Nadeem Salam

WHAT’S UP WITH C&C’S CASH?

Cash Flow Statement Chapter 21.

Statements of cash flows

Statement of Cash Flows

Preparing the Statement of Cash Flows by the Direct Method

Purpose of the Statement of Cash Flows

Operating Activities – Calculating Cash Flow Amounts (indirect)

Public sector Accounting lecture notes by Mr. S

FINANCIAL ACCOUNTING II BACT 304

Statement of cash flows

Cash in the Annual Accounts

FINANCIAL STATEMENT ANALYSIS

Intro to Financial Management

Consolidation Pedantic

The Statement of Cash Flows

Statement of Cash Flows

YFO Second Quarter 2009 Investor Conference

Statement of Cash Flows- First Approach

Statement of Cash Flows – Background

Statement of Cash Flows

Statement of Cash Flows

Tulikivi Corporation Heikki Vauhkonen 2008.

Statement of Cash Flows

MFRS 107 STATEMENT OF CASH FLOWS

4Q, 2017 Operating Rpt..

Tulikivi Corporation Heikki Vauhkonen

Tulikivi Corporation Heikki Vauhkonen

Accounting for Assets Cash Flows.

Presentation transcript:

Cashflows Coaltown ACCA June 2009

PPE PPE Cost Depreciation Op Balance 80000 48000 Acquisitions Paid For 20500 Disposals (10000) (9000) Revaluations 3000 (2000) Depn Charge 6000 Cl Balance 93500 43000

Gain on Sale Cost 10000 Accum Depn (9000) Loss 1000 Incidental expenses (500) Total loss on sale 1500

Tax Tax Op Bal 5300 Acquisitions/CY Charge 3200 Cl Bal (3000) Cash payments 5500

Equity & Revaluation Equity Share Premium Cash Issued 8600 4300 12900

Profit before taxation 10200 Adjustments for: Depreciation 6000 Loss on sale 1500 Increase in trade and other receivables (5000) Increase in inventories (800) Decrease in trade payables (300) Warranty 700 Interest costs 600 Cash generated from operations 12900

B/f 12900 Interest paid (600) Income taxes paid (5500) (6100) Net cash from operating activities 6800 Cash flows from investing activities Purchase of property, plant and equipment (20500) Disposal expenses (500) (21000) Net cash used in investing activities (14200)

B/F (14200) Cash flows from financing activities Proceeds from issue of loan notes 1000 Proceeds from issue of shares 12900 Dividend Paid (4000) 9900 Net cash used in financing activities (4300)

Net increase in cash and cash equivalents (4300) Cash and cash equivalents at beginning of period 700 Cash and cash equivalents at end of period (3600)